會計(jì)專業(yè)英語輔導(dǎo)ppt課件-資料下載頁
2025-01-07 08:13本頁面
【正文】 及支付股息每股 1美元（ 5 000 1美元）。 ? Under cost method:根據(jù)成本的方法： Dr. Cash 5 000 Cr. Investment ine 5 000 借：現(xiàn)金 5 000 貸：投資收入 5 000 ? Under equity method ($50 000 20%) :根據(jù)權(quán)益法（ $ 50 000 20％） Dr. Cash 5 000 Cr. Longterm investment 5 000 借：現(xiàn)金 5 000 貸：長期投資 5 00 000 五、翻譯題（ 30分） ? 1． An ine statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting 業(yè)務(wù)收入和特定會計(jì)期間的有關(guān)費(fèi)用的經(jīng)營業(yè)績 。 ? There are two mon forms of ine statements: the multiplestep ine statement and the singlestep ine ：多步利潤表和單步損益表 五、翻譯題（ 30分） ? 2． Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset 資本支出 ， 并在資產(chǎn)賬目記錄 ? Expenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant and equipment are called revenue expenditures and recorded by debits to expense 通維修，燃料支出和必要的所有權(quán)和使用的廠房和設(shè)備等項(xiàng)目，稱為收益性支出與所記錄到的費(fèi)用帳戶扣款。 五、翻譯題（ 30分） ? 3． In preparing a balance sheet, liabilities are classified as either current or ， 負(fù)債歸類為當(dāng)前或長遠(yuǎn) ? Current liabilities are amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a year ?流動負(fù)債是一年內(nèi)應(yīng)付金額從資產(chǎn)負(fù)債表或在正常經(jīng)營周期，這是在不到一年的時間日期。 . ? Liabilities that are not due within this current time frame are called longterm, or noncurrent liabilities. ?負(fù)債不屬于這個目前被稱為時限到期的長期性，還是非流動負(fù)債 五、翻譯題（ 30分） ? 4． The stockholders’ equity section of a corporation’s balance sheet includes:股東對一個公司的資產(chǎn)負(fù)債表權(quán)益部分包括 ? (1) paidin (contributed) capital 實(shí)收（資）資本 ? (2) retained earnings (earned capital)留存收益（資本賺取 ? Paidin capital is the amount stockholders paid to the corporation in exchange for shares of 是支付的所有權(quán)股份，以換取該公司的股東資本 ? Retained earnings is earned capital held for future use in the 舉行 五、翻譯題（ 30分） ? 5． Under the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and longlasting decline in the market value of the investment. Investment revenue is recorded when dividends are declared by the 據(jù)成本法 ， 投資記錄在其收購成本與當(dāng)時的價值左 ， 除非是在投資市場價值顯著而持久的下降 。 投資收入錄得股息時 ， 被投資單位宣告 五、翻譯題（ 30分） ? Under the equity method, (1) the original investment is recorded at its acquisition cost。 (2) the investor’s proportionate share of the investee’s ine is recognized on the investor’s ine statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment ，（ 1）原始投資記錄在其收購成本 。（ 2）投資者對被投資的純收入按比例予以確認(rèn)投資者的收益表，作為一個投資賬戶的增加，以及（ 3）股息記錄為一個投資帳戶，而不是減少投資收益。 祝各位同學(xué)取得好成績！
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